🇸🇹 São Tomé and Príncipe
ST / STP #170
Nomad Score
45.0
Cities
6
Currency
STN
🇸🇹 SãO TOMé AND PRíNCIPE TAX PROFILE
Data year: 2025
Tax System
Territorial
Top PIT Rate
15.0%
Corporate Tax Rate
25.0%
VAT
15.0%
Capital Gains Tax
--
Social Security (Employee)
--
Social Security (Employer)
--
Dividend Withholding
--
Interest Withholding
--
Royalty Withholding
--
Treaty Count
2
Territorial Exemption
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in a calendar year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
- PwC / Tax Foundation (accessed Mar 23, 2026)
🔗 RELATED
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